
The European Tax Adviser Federation (ETAF), under the patronage of MEP Maria Grapini (S&D), brought together high-level speakers from the European Parliament, the European Commission and the tax professions for a conference on “The new Single Market Strategy for services: From words to actions – What comes next?” The event took place on 9 December in the European Parliament in Brussels and attracted a wide audience both on-site and online.
Strong momentum for a more integrated Single Market for services
In his opening keynote, ETAF President Philippe Arraou underlined that the European Union has entered a decisive phase for the future of the Single Market. With the new strategy presented by the Commission in May 2025, the EU is showing unprecedented ambition to modernise the Internal Market, reduce harmful barriers and strengthen competitiveness — particularly in professional services. However, Arraou highlighted the need to balance the strategy with quality, public-interest safeguards and national competences.
MEP Maria Grapini, Vice-President of the IMCO Committee and co-host of the event, emphasised the Parliament’s commitment to ensure that new legislative initiatives improve the functioning of the Single Market without undermining well-functioning national systems. She recalled the role of the IMCO Committee in shaping a balanced approach and the political expectations set out in the INI report adopted in September 2025.
Commission outlines reforms ahead: qualifications, regulation & a possible Barriers Prevention Act
Mehdi Hocine, Head of Unit “Services Strategy and Mutual Recognition” at DG GROW, presented the Commission’s perspective. He explained why the recognition of professional qualifications and restrictive national service regulations feature prominently among the “Terrible Ten” barriers identified by the Commission. Accelerating qualification recognition, improving mutual trust among national systems and enabling providers certified in one Member State to operate in others without additional authorisation are central pillars of the upcoming legislative agenda.
Hocine also noted that, if progress remains insufficient, the Commission is considering a Single Market Barriers Prevention Act — a major structural step to ensure that new obstacles do not emerge in the future.
Profession: Strong national regulation is essential for quality and consumer protection
During the panel discussion moderated by Léa Marchal (Agence Europe), representatives of the tax professions drew attention to the diversity of national regulatory models and the risks of a “one-size-fits-all” approach.
Michael Schick, ETAF Head of Office, underlined that tax advisory professions vary considerably across Member States and that robust regulation is indispensable to guarantee quality, independence and consumer protection. Lowering standards for the sake of mobility could lead to costly mistakes for taxpayers and public budgets. At the same time, he acknowledged the need for pragmatic solutions to improve mobility where possible.
Salvador Marín, President of EFAA for SMEs, highlighted that the existing EU framework for accountants demonstrates that minimum requirements at EU level can facilitate mobility when designed with quality safeguards in mind. He called for balanced reforms that support SMEs while preserving professional standards.
Debate on solutions: Guidance, differentiated approaches and a possible 28th regime
In a second and third round of exchanges, speakers reflected on possible ways forward:
Both policymakers and practitioners agreed that reforms must safeguard high professional standards and take into account the complexity of 27 different tax systems.
A call for cooperation, not confrontation
In his concluding remarks, President Arraou stressed the importance of dialogue and collaboration: “Strengthening the Single Market should not mean sidelining Member States. It should mean working together, understanding differences and finding solutions that improve the functioning of the market while respecting national competencies.” He thanked MEP Grapini for her support and all participants for their constructive contributions.
Notes to editors:
Our event can be watched again online here: https://www.youtube.com/watch?v=B-biiX8GumY
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